Knowledge-Based Audits of Financial Institutions 2011 PDF Download
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Author: Rosalee Hacker
Publisher: CCH Incorporated
ISBN: 9780808025207
Category : Business & Economics
Languages : en
Pages : 1032
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Book Description
Provides practitioners with the most effective approach for conducting conservative, high-quality audits of financial institutions. Includes CCH¿s Knowledge-Based Audit Methodology tools on accompanying CD-ROM.
Author: Rosalee Hacker
Publisher: CCH Incorporated
ISBN: 9780808025207
Category : Business & Economics
Languages : en
Pages : 1032
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Book Description
Provides practitioners with the most effective approach for conducting conservative, high-quality audits of financial institutions. Includes CCH¿s Knowledge-Based Audit Methodology tools on accompanying CD-ROM.
Author: Government Accounting Office
Publisher: www.Militarybookshop.CompanyUK
ISBN: 9781780397030
Category : Business & Economics
Languages : en
Pages : 242
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Book Description
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Author: Rosalee Hacker
Publisher: CCH Incorporated
ISBN: 9780808028208
Category : Banks and banking
Languages : en
Pages : 0
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Book Description
Provides practitioners with the most effective approach for conducting high-quality audits of depository and lending institutions, including credit unions, banks and savings institutions, finance companies, and mortgage banking companies. Incorporating CCH's Knowledge-Based Audit™ (KBA) methodology, this guide provides practical discussion and consideration of the day-to-day management of audits of financial institutions.
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
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Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author: Munawer Sultan Khwaja
Publisher: World Bank Publications
ISBN: 0821387545
Category : Business & Economics
Languages : en
Pages : 157
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Book Description
"Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management."--Publisher's website.
Author: Rosalee Hacker
Publisher: CCH Incorporated
ISBN: 9780808027171
Category : Real estate business
Languages : en
Pages : 0
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Book Description
CCH¿s Knowledge-Based Audits, Compilations, and Reviews of Common Interest Realty Associations provides guidance by the Financial Accounting Standards Board (FASB) and the American Institute of Certified Public Accountants (AICPA) on the audit, compilation, and review of financial statements of common interest realty associations, based on the guidance and auditing pronouncements available through February 2011 and current through Statements on Standards Accounting and Review Services No. 20 (SSARS-20), Revised Applicability of Statements on Standards for Accounting and Review Services. Additionally, this guide incorporates the guidance and techniques described in Knowledge-Based Audit¿ Procedures and Knowledge-Based Compilations and ReviewsTM and provides additional material for conducting audits, compilations, and reviews in accordance with auditing and accounting standards applicable to common interest realty associations.
Author: Mr.Atilla Arda
Publisher: International Monetary Fund
ISBN: 1484375505
Category : Business & Economics
Languages : en
Pages : 42
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Book Description
This paper takes stock of external audit arrangements at central banks. Its focus is on the annual audit of central bank financial statements, as well as legal and institutional measures that support audit quality and independence. The paper outlines good practices in these areas and provides a summary of actual practices observed based on a review of audited financial statements and central bank legislation. While the audit frameworks for central banks differ depending on their legal and institutional circumstances, central banks’ external audits increasingly follow international standards. Most of them are audited by auditors with international affiliations and embrace modern governance structures that provide for audit oversight. However, the paper also notes that a sizeable number of central banks do not publish the audit results in a timely manner, which leaves room for improvement in transparency practices.
Author:
Publisher:
ISBN:
Category : Auditing, Internal
Languages : en
Pages : 222
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Book Description
Author: K. H. Spencer Pickett
Publisher: John Wiley & Sons
ISBN: 0471784311
Category : Business & Economics
Languages : en
Pages : 306
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Book Description
More now than ever before, auditing is in the spotlight; legislators, regulators, and top executives in all types of businesses realize the importance of auditors in the governance and performance equation. Previously routine and formulaic, internal auditing is now high-profile and high-pressure! Being an auditor in today's complex, highly regulated business environment involves more than crunching the numbers and balancing the books-it requires ensuring that appropriate checks and balances are in place to manage risk throughout the organization. Designed to help auditors in any type of business develop the essential understanding, capabilities, and tools needed to prepare credible, defensible audit plans, Audit Planning: A Risk-Based Approach helps auditors plan the audit process so that it makes a dynamic contribution to better governance, robust risk management, and more reliable controls. Invaluable to internal auditors facing new demands in the workplace, this book is also a "hands-on" reference for external auditors, compliance teams, financial controllers, consultants, executives, small business owners, and others charged with reviewing and validating corporate governance, risk management, and controls. The second book in the new Practical Auditor Series, which helps auditors get down to business, Audit Planning: A Risk-Based Approach gives new auditors principles and methodologies they can apply effectively and helps experienced auditors enhance their skills for success in the rapidly changing business world.
Author: Allison J. Harrell
Publisher: John Wiley & Sons
ISBN: 111951245X
Category : Business & Economics
Languages : en
Pages : 180
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Book Description
Do you perform engagements in accordance with generally accepted government auditing standards (GAGAS) as presented in the Yellow Book? This book provides an excellent baseline of information for accountants to better understand governmental auditing foundations, ethics, general audit standards, financial audit standards, attestation engagement standards, and fieldwork and reporting standards for performance audits. It is essential that all auditors planning and conducting audits in accordance with GAGAS understand and discern these concepts and standards in executing their responsibilities. In addition to a chapter covering the key points in a Uniform Guidance compliance audit, this book also includes content from AICPA Guide Government Auditing Standards and Single Audits related to a Uniform Guidance compliance audit, including appendixes for example auditor's reports and sampling guidance. This book will prepare you to do the following: Identify the types of engagements that are performed under Government Auditing Standards. Recognize Yellow Book requirements related to independence, peer review, and more. Identify the additional requirements for performing a financial audit under GAGAS. Recognize the additional GAGAS reporting requirements for financial audits. Recall the requirements for performing attestation engagements and performance audits under the Yellow Book.